Florida does have property tax, but the rate and what you pay depends on your county and whether you own your home

Florida collects property tax on real estate — land and buildings — through county tax collectors. The state itself does not set a single rate; instead, each county sets its own millage rate based on local budget needs. A homeowner in Miami-Dade County pays a different rate than one in Duval County. Renters do not pay property tax directly, but landlords do, and that cost often affects rent amounts.

Property tax bills in Florida are calculated by multiplying the assessed value of your property by the millage rate set by your county. The assessed value is not the same as market value — it is determined by the county property appraiser's office. Most counties reassess property annually, though some do so less frequently. You receive a bill from your county tax collector, usually in November for taxes due in the following year.

Key Takeaways

  • Florida counties each set their own property tax rates, so what you owe depends on which county your property is in.
  • Your property tax bill is based on the assessed value set by your county property appraiser, not the price you paid or the current market value.
  • Homeowners may reduce their tax bill through the homestead exemption if they own and live in the home as their primary residence.
  • Property tax rates in Florida range from roughly 0.4% to 1% of assessed value, depending on the county.
  • Renters do not receive property tax bills, but landlords pass the cost along through rent.

How county millage rates work in Florida

Each Florida county sets a millage rate — the amount of tax per $1,000 of assessed property value. A millage rate of 10 mills means you pay $10 in tax for every $1,000 of assessed value. If your home is assessed at $300,000 and your county's millage rate is 10 mills, you owe $3,000 in property tax before any exemptions.

Millage rates vary widely across the state. Some counties have rates below 0.5%, while others exceed 1%. The variation reflects differences in local spending on schools, roads, emergency services, and other county functions. You can find your county's current millage rate through your county tax collector's website or by contacting the office directly.

Counties may also levy additional millage for special districts — such as water management, fire protection, or library services — on top of the general county rate. These appear as separate line items on your tax bill.

The homestead exemption and other ways to lower your bill

Florida's homestead exemption is the primary way homeowners reduce property tax. If you own and live in your home as your primary residence, you may claim the exemption, which exempts the first $50,000 of your home's assessed value from taxation. On a home assessed at $300,000, this means tax is calculated on $250,000 instead.

To claim the homestead exemption, you file a form with your county property appraiser's office. The important date is typically March 1 of the year you want the exemption to take effect, though some counties extend this. You will need proof of ownership (deed or mortgage statement) and proof that you live there (driver's license, voter registration, or utility bill).

Florida also offers exemptions for veterans, disabled persons, and surviving spouses of veterans or first responders. Each has different requirements and reduces your assessed value by different amounts. Your county property appraiser's office can tell you which ones you may be may have access to to claim.

How assessed value is determined and when it changes

Your county property appraiser estimates the market value of your property and uses that to set an assessed value for tax purposes. The appraiser uses comparable sales, income from rental properties, and construction costs to arrive at this figure. The assessed value is not what you paid for the home or what a real estate agent says it is worth — it is the appraiser's estimate of what it would sell for on the open market.

Most Florida counties reassess property annually. However, assessed value cannot increase by more than 3% per year unless the property changes ownership or major improvements are made. This is called the Save Our Homes amendment. Once you sell the property, the assessed value resets to the new market value, and the 3% cap applies again from that point forward.

If you believe your assessed value is too high, you can file a formal challenge called a Value Adjustment Board petition. The important date is usually 25 days after you receive your assessment notice. You will need to present evidence — such as recent appraisals, comparable sales, or photos of property damage — to support a lower value.

What happens if you do not pay property tax

Property tax bills are due by April 1 in most Florida counties, though some counties set different dates. If you do not pay by the important date, you owe a penalty and interest. The penalty is typically 3% of the unpaid tax, and interest accrues monthly at a rate set by the county.

If property tax remains unpaid for two years, the county may sell your property at a tax deed sale to recover the debt. Before that happens, you receive notices and have opportunities to pay or set up a payment plan. Contact your county tax collector when ready if you cannot pay in full — many offer installment plans or can discuss hardship options.

Property tax on rental properties and commercial real estate

Landlords pay property tax on rental homes and apartment buildings just as homeowners do. The homestead exemption does not explore to rental properties, so landlords pay tax on the full assessed value. Many landlords factor property tax into the rent they charge tenants.

Commercial properties — office buildings, retail spaces, warehouses — are also subject to property tax. The assessed value of commercial property is often based on the income it generates rather than comparable sales. Commercial property owners may challenge their assessed value through the same Value Adjustment Board process as homeowners.

Understanding your property tax bill

Your annual property tax bill shows the assessed value, the millage rate, the calculated tax amount, and any exemptions you have claimed. It also lists any special district taxes — such as school district, water management, or fire protection millage — as separate line items. The total of all these is what you owe.

The bill also shows the due date and payment instructions. You can pay online through your county tax collector's website, by mail, in person, or through an authorized payment processor. Some counties charge a small fee for online or credit card payments.

If you receive a bill you do not understand, contact your county tax collector's office. Staff can explain each line item and answer questions about exemptions or assessed value.

Frequently Asked Questions

Can I appeal my property tax assessment if I think it is too high?

Yes. You can file a Value Adjustment Board petition with your county property appraiser's office within 25 days of receiving your assessment notice. You will need to present evidence such as recent appraisals, comparable home sales in your area, or documentation of property damage. The appraiser or the board will review your evidence and may lower your assessed value.

Does Florida have state income tax?

No, Florida does not have a state income tax. Property tax is the primary way the state and counties fund schools, roads, and services. This is why property tax rates in Florida are sometimes higher than in states that collect income tax.

What is the difference between assessed value and market value?

Market value is what your home would sell for today. Assessed value is the county appraiser's estimate of market value, used to calculate your property tax bill. They are often close but not always the same. Assessed value is capped at a 3% annual increase unless your property changes ownership.

If I rent, do I pay property tax?

No, renters do not pay property tax directly. The landlord pays it and typically includes the cost in the rent charged to tenants. You may see property tax mentioned on your lease or in rent discussions, but you do not receive a tax bill from the county.

When do I need to claim the homestead exemption?

The important date to claim the homestead exemption is typically March 1 of the year you want it to take effect. You file the form with your county property appraiser's office. If you miss the important date, you can still file, but the exemption will not explore until the following year.